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Nonprofit · EIN 42-6621292

MINNIE JANE SYLVESTER SCHOLAR SHIP TR

Tax-exempt · CHARLES CITY, IA 50616

Financials

$4K$3K2023$3K$5K2024$13K$5K2025
Revenue Expenses · by fiscal year end
Financials of MINNIE JANE SYLVESTER SCHOLAR SHIP TR by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$13,171$5,231$7,940$72,412$0$72,412
December 31, 2024990-PF$3,090$5,240-$2,150$64,472$0$64,472
December 31, 2023990-PF$3,625$3,214$411$66,622$0$66,622
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Dividends
$3,209
Interest
$85
Net gain from sales of assets
$9,877

Expenses

Grants and similar amounts paid
$4,000
Compensation of officers, directors and key employees
$541
Disbursements for charitable purposes
$4,596
Excise tax on investment income
$175

Balance sheet and other

Total assets, start of year
$64,472
Total assets, end of year
$72,412
Total liabilities, end of year
$0
Net assets, end of year
$72,412
Fair market value of assets
$73,045
Qualifying distributions
$4,596
Net investment income
$13,171

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
FIRST CITIZENS BANK
300 N MAIN STREET, CHARLES CITY, IA 506162042
TRUSTEE0.25$541
990-PF for the year ended December 31, 2024: 1 people
NameTitleHours / weekCompensation
FIRST CITIZENS BANK
300 N MAIN STREET, CHARLES CITY, IA 506162042
TRUST OFFICER0.25$540
990-PF for the year ended December 31, 2023: 1 people
NameTitleHours / weekCompensation
FIRST CITIZENS BANK
300 N MAIN STREET, CHARLES CITY, IA 506162042
TRUST OFFICER0.25$523

Address and contacts

Address (IRS master file)
300 N MAIN ST, CHARLES CITY, IA 50616-2020
In care of
% FIRST CITIZENS TRUST CO TTEE
Signed the 990-PF
LAUREN HEUBERGER, TRUST OFFICER
Phone
(641) 228-5315
Return prepared by
LAIRD LAW FIRM PLC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
42-6621292
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2002
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B82)
Assets (IRS master file)
$72,412
Income (IRS master file)
$52,010

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$13,171$5,231$72,412IRS
990-PFDecember 2024$3,090$5,240$64,472IRS
990-PFDecember 2023$3,625$3,214$66,622XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 42-6621292).

Questions about MINNIE JANE SYLVESTER SCHOLAR SHIP TR

What is the EIN of MINNIE JANE SYLVESTER SCHOLAR SHIP TR?
The employer identification number (EIN) of MINNIE JANE SYLVESTER SCHOLAR SHIP TR is 42-6621292.
Is MINNIE JANE SYLVESTER SCHOLAR SHIP TR tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to MINNIE JANE SYLVESTER SCHOLAR SHIP TR tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does MINNIE JANE SYLVESTER SCHOLAR SHIP TR file?
Form 990-PF. Private foundations file every year.
When is the next return of MINNIE JANE SYLVESTER SCHOLAR SHIP TR due?
The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did MINNIE JANE SYLVESTER SCHOLAR SHIP TR last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of MINNIE JANE SYLVESTER SCHOLAR SHIP TR?
The 990-PF for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $541 (FIRST CITIZENS BANK, TRUSTEE).
How much revenue does MINNIE JANE SYLVESTER SCHOLAR SHIP TR have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $13,171, expenses of $5,231 and total assets of $72,412 at year end.

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